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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Reconciliation of Effective Tax Rate and Statutory Income Tax Rate Applicable to PRC Operations | The reconciliation of the effective tax rate and the statutory income tax rate applicable to PRC operations is as follows:
|  | Years ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |  |  | RMB |
Loss before income tax expenses |  |  | (913,824 | ) |  |  | (928,660 | ) |  |  | (392,589 | )
Income tax expenses computed at applicable tax rates of 25% |  |  | (228,456 | ) |  |  | (232,165 | ) |  |  | (98,147 | )
Non-deductible and super deduction expenses |  |  | (3,490 | ) |  |  | (8,013 | ) |  |  | (40,711 | )
Effect of tax holidays and preferential tax rates |  |  | 130,296 |  |  |  | 64,029 |  |  |  | 22,595 |
Change in valuation allowance |  |  | 101,650 |  |  |  | 176,149 |  |  |  | 118,703 |
Income tax expenses |  |  | — |  |  |  | — |  |  |  | 2,440 |
Schedule of Components of Deferred Income Tax | The components of deferred taxes are as follows
|  | As of December 31, |
|  | 2018 |  |  | 2019 |
|  | RMB |  |  | RMB |
Deferred tax assets |  |  |  |  |  |  |  |
Accrued expenses |  |  | 13,270 |  |  |  | 6,511 |
Advertising expenses carry-forwards |  |  | 87,600 |  |  |  | 58,288 |
Net operating loss carry-forwards |  |  | 285,018 |  |  |  | 525,305 |
Total deferred tax assets |  |  | 385,888 |  |  |  | 590,104 |
Less: valuation allowance |  |  | (385,888 | ) |  |  | (504,591 | )
Deferred tax assets, net |  |  | — |  |  |  | 85,513 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Deferred costs |  |  | — |  |  |  | (87,954 | )
Total deferred tax liabilities |  |  | — |  |  |  | (87,954 | )

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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